Page 7 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] INDEX - 11th June, 2020 v
ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 :
— Section 68 - See under OFFENCES AND PENALTY ............... 266
— Section 122 - See under OFFENCES AND PENALTY .............. 266
ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 :
— Rule 138 - See under OFFENCES AND PENALTY ................ 266
Appeal to Appellate Tribunal - Limitation - Delay in filing appeal claimed
to be on account of non-receipt of impugned order and when same
received after several letters to Department, appeal thereagainst filed
before Tribunal - Such a contention not acceptable when
acknowledgement of receipt of such letters from Department not
produced - Since Department’s record indicating that impugned order
sent by Speed Post which was not returned back, delay in filing appeal
not condonable - Section 86 of Finance Act, 1994 — Kaushal Constructions v.
Commissioner of C. Ex. & S.T., Panchkula (Tri. - Chan.) ................... 235
Arrest under Central Goods and Services Tax Act, 2017, grant of Bail - See
under BAIL ..................................... 145
Bail - Grant of - Charges under Sections 132(1)(b) and 132(1)(c) of Central
Goods and Services Tax Act, 2017 - Maximum sentence of five years -
Almost 55 days from arrest no complaint filed - No request made for
remand and investigation almost over - HELD : Considering alleged
offence and nature of allegations in FIR, it was fit case to grant bail on
executing of bond and subject to conditions — Kamlesh Suvalal Soni v. State of
Gujarat (Guj.) ..................................... 145
Bona fide not proved, penalty imposable - See under PENALTY ......... 189
Branded services - Exemption, threshold exemption admissible to
Commission Agent as branded services under BAS provided under own
brand - See under BUSINESS AUXILIARY SERVICE .............. 206
— under BAS provided by Commission Agent under own brand, threshold
exemption admissible - See under BUSINESS AUXILIARY SERVICE ..... 206
Business Auxiliary Service - Branded services - Exemption therefor -
Commission agent providing services to customers of communication
service provider by way of jumpering at distribution point, pulling wire
from pole to subscribers, in-house wiring and DP, installation of
telephone sets, selling of subscriptions and receiving collections from
them - Such services having been provided by commission agent under
his own brand name and not the brand name of said communication
service provider, not to be termed as branded services so as to disallow
Service Tax exemption under Notification No. 6/2005-S.T. - Sections
65(19) and 65(105)(zzb) of Finance Act, 1994 — Heaven Vision v. Commissioner
of Central Excise, Chandigarh-II (Tri. - Chan.) ....................... 206
Business Support Service, scope of - See under DEMAND ............ 242
C.B.E. & C. Circular No. 22/2017-Cus., dated 30-6-2017 - See under
REFUND/REFUND CLAIM ......................... 257, 261
C.B.E. & C. Circular No. 125/44/2019-GST, dated 18-11-2019 - See under
REFUND/REFUND CLAIM ........................... 261
C.B.I. & C. Order No. 1/2020-GST, dated 7-2-2020 - See under INPUT TAX
CREDIT (ITC) .................................... 160
CENTRAL EXCISE ACT, 1944 :
— Section 11A - See under DEMAND ........................ 246
GST LAW TIMES  11th June 2020  7